LE COURONNEMENT: what changed
LE COURONNEMENT
Largest movements
- Tangible fixed assets +€128,425
up €128,425 (+28.6%), from €449,727 to €578,152
- Cash -€87,858
down €87,858 (-67.1%), from €130,988 to €43,130
mainly Investment in fixed assets (net) (-€175,578) and Net result for the year (-€27,375)
- Debts after one year +€50,000
up €50,000 (+16.7%), from €300,000 to €350,000
- Reserves -€40,000
down €40,000 (-24.2%), from €164,995 to €124,995
of which Distributable reserves: -€40,000
- Accrued charges and deferred income +€19,599
up €19,599 (+3,062%), from €640 to €20,239
- Profit (loss) carried forward +€12,625
up €12,625, from -€12,113 to €512
- Other debts -€9,844
down €9,844 (-87.3%), from €11,272 to €1,428
- Depreciation +€9,373
up €9,373 (+24.8%), from €37,780 to €47,153
- Financial charges +€8,328
up €8,328 (+73.6%), from €11,317 to €19,645
- Gross operating margin +€3,853
up €3,853 (+9.2%), from €41,735 to €45,589
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €590,277 | €630,797 | +€40,520 | +6.9% |
| Fixed assets | 21/28 | €449,727 | €578,152 | +€128,425 | +28.6% |
| Tangible fixed assets | 22/27 | €449,727 | €578,152 | +€128,425 | +28.6% |
| Land and buildings | 22 | €449,727 | €578,152 | +€128,425 | +28.6% |
| Current assets | 29/58 | €140,550 | €52,645 | -€87,905 | -62.5% |
| Amounts receivable within one year | 40/41 | €5,896 | €5,850 | -€46 | -0.8% |
| Other amounts receivable | 41 | €5,896 | €5,850 | -€46 | -0.8% |
| Cash at bank and in hand | 54/58 | €130,988 | €43,130 | -€87,858 | -67.1% |
| Deferred charges and accrued income | 490/1 | €3,666 | €3,665 | -€0 | 0.0% |
| Total equity and liabilities | 10/49 | €590,277 | €630,797 | +€40,520 | +6.9% |
| Equity | 10/15 | €276,829 | €249,454 | -€27,375 | -9.9% |
| Contributions | 10/11 | €123,947 | €123,947 | = | 0.0% |
| Reserves | 13 | €164,995 | €124,995 | -€40,000 | -24.2% |
| Non-distributable reserves | 130/1 | €12,395 | €12,395 | = | 0.0% |
| Reserves not available under the articles | 1311 | €12,395 | €12,395 | = | 0.0% |
| Distributable reserves | 133 | €152,600 | €112,600 | -€40,000 | -26.2% |
| Profit (loss) carried forward | 14 | -€12,113 | €512 | +€12,625 | |
| Amounts payable | 17/49 | €313,448 | €381,343 | +€67,895 | +21.7% |
| Amounts payable after more than one year | 17 | €300,000 | €350,000 | +€50,000 | +16.7% |
| Financial debts | 170/4 | €300,000 | €350,000 | +€50,000 | +16.7% |
| Amounts payable within one year | 42/48 | €12,808 | €11,104 | -€1,704 | -13.3% |
| Trade debts | 44 | €1,536 | €9,676 | +€8,139 | +530% |
| Suppliers | 440/4 | €1,536 | €9,676 | +€8,139 | +530% |
| Other amounts payable | 47/48 | €11,272 | €1,428 | -€9,844 | -87.3% |
| Accrued charges and deferred income | 492/3 | €640 | €20,239 | +€19,599 | +3,062% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,780 | €47,153 | +€9,373 | +24.8% |
| Other operating charges | 640/8 | €6,296 | €6,166 | -€131 | -2.1% |
| Gross operating margin | 9900 | €41,735 | €45,589 | +€3,853 | +9.2% |
| Operating profit (loss) | 9901 | -€2,341 | -€7,731 | -€5,390 | -230% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €11,317 | €19,645 | +€8,328 | +73.6% |
| Recurring financial charges | 65 | €11,317 | €19,645 | +€8,328 | +73.6% |
| Profit (loss) for the period before taxes | 9903 | -€13,658 | -€27,375 | -€13,717 | -100% |
| Profit (loss) for the period | 9904 | -€13,658 | -€27,375 | -€13,717 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,658 | -€27,375 | -€13,717 | -100% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.